Rovic: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Rovic
Largest movements
- Tangible fixed assets -€13,992
down €13,992 (-4.4%), from €319,025 to €305,033
of which Land and buildings: -€11,481
- Cash -€8,264
down €8,264 (-87.3%), from €9,462 to €1,197
mainly Net result for the year (-€13,797) and Other debts (-€6,224)
- Profit (loss) carried forward -€13,797
down €13,797 (-53.2%), from -€25,951 to -€39,748
- Other debts -€6,224
down €6,224 (-3.3%), from €190,279 to €184,055
- Depreciation -€6,728
down €6,728 (-32.5%), from €20,720 to €13,992
- Gross operating margin +€6,629
up €6,629, from -€2,605 to €4,023
- Other operating charges +€1,302
up €1,302 (+56.6%), from €2,303 to €3,605
- Financial charges -€102
down €102 (-31.0%), from €328 to €226
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,967 | €306,967 | -€22,000 | -6.7% |
| Fixed assets | 21/28 | €319,025 | €305,033 | -€13,992 | -4.4% |
| Tangible fixed assets | 22/27 | €319,025 | €305,033 | -€13,992 | -4.4% |
| Land and buildings | 22 | €312,936 | €301,455 | -€11,481 | -3.7% |
| Furniture and vehicles | 24 | €6,089 | €3,578 | -€2,511 | -41.2% |
| Current assets | 29/58 | €9,942 | €1,934 | -€8,007 | -80.5% |
| Amounts receivable within one year | 40/41 | - | €242 | +€242 | |
| Trade receivables | 40 | - | €242 | +€242 | |
| Cash at bank and in hand | 54/58 | €9,462 | €1,197 | -€8,264 | -87.3% |
| Deferred charges and accrued income | 490/1 | €480 | €496 | +€15 | +3.2% |
| Total equity and liabilities | 10/49 | €328,967 | €306,967 | -€22,000 | -6.7% |
| Equity | 10/15 | €135,926 | €122,129 | -€13,797 | -10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,277 | €143,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €143,277 | €143,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,951 | -€39,748 | -€13,797 | -53.2% |
| Amounts payable | 17/49 | €193,041 | €184,838 | -€8,203 | -4.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €192,258 | €184,055 | -€8,203 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €1,978 | €0 | -€1,978 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €190,279 | €184,055 | -€6,224 | -3.3% |
| Accrued charges and deferred income | 492/3 | €783 | €783 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,720 | €13,992 | -€6,728 | -32.5% |
| Other operating charges | 640/8 | €2,303 | €3,605 | +€1,302 | +56.6% |
| Gross operating margin | 9900 | -€2,605 | €4,023 | +€6,629 | |
| Operating profit (loss) | 9901 | -€25,628 | -€13,574 | +€12,055 | +47.0% |
| Financial income | 75/76B | €6 | €5 | -€1 | -22.1% |
| Recurring financial income | 75 | €6 | €5 | -€1 | -22.1% |
| Financial charges | 65/66B | €328 | €226 | -€102 | -31.0% |
| Recurring financial charges | 65 | €328 | €226 | -€102 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,951 | -€13,796 | +€12,155 | +46.8% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€25,951 | -€13,797 | +€12,154 | +46.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,951 | -€13,797 | +€12,154 | +46.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.